- • classifications
- • certain election by landowners
(1) All land in western Oregon valued as forestland for ad valorem property tax purposes on January 1, 1977, shall retain that classification for the purposes of ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) unless it is specifically excluded from the provisions thereof or unless it is removed from that classification as provided in ORS 321.359 (Removal of designation) or is no longer land the highest and best use of which is forestland.
(3) Lands classified as reforestation lands as of July 1, 1977, pursuant to ORS 321.255 to 321.360 (1975 Replacement Part) shall be considered to have been designated as forestland from the date of original classification as reforestation lands. Any lands so classified prior to February 1, 1972, shall be presumed to have been designated not earlier than February 1, 1972.
(4) Pursuant to the election of the owner, as provided in section 45, chapter 892, Oregon Laws 1977, land which, as of January 1, 1977, was designated under the provisions of ORS 321.705 to 321.765 (2001 Edition) shall be considered to have been designated as forestland for the purposes of ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) from the date of the original designation under those provisions. Any lands so designated prior to January 1, 1972, shall be presumed to have been designated not earlier than January 1, 1972, for the purposes of additional taxes imposed by ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application). [1977 c.892 §23; 1979 c.553 §10; 1981 c.419 §7; 1991 c.459 §289; 1999 c.19 §5; 1999 c.314 §§68,68a; 2003 c.454 §115; 2003 c.621 §7a]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.